أساليب المحاسبة الإبداعية و أثرها على موثوقية البيانات المالية : دراسة ميدانية في عينة من الشركات العامة العراقية

Abstract EN

Mean creative accounting (creative accounting) methods to manipulate the accounts to hide the actual performance of the companies in order to achieve beneficial results for the company or some of their employees.

And described such methods as "Accounting creative" if exercised without exceeding the standards and accounting principles generally accepted, but the exploitation of racial flexibility and choice in those standards and principles, and to practice these methods a very significant effect in undermining confidence in the information contained in the financial statements of these companies, and accounting creative a role in the collapse sudden for some companies in the past decade, which resulted in the failure of the accounting profession to reach the expected level of the profession .

The aim of this field study, in particular to know the motives and methods of creative accounting in the public companies of the Iraqi point of view of both academics and professionals, and the extent of conflict with the accepted accounting principles.

The study using appropriate statistical methods to analyze the data to the resolution, a set of conclusions Of the most important: 1- There are many means and methods that are used in creative accounting is the most important: - choose accounting policies that are appropriate to achieve the objectives based on the company And their owners or exploitation of legal loopholes.

- Manipulation of the data or information or the use of some inputs in the calculations associated with the assessment or prediction .

2- that the accounting creative showing first legal approved by the auditor and the results from the use of loopholes in the laws and options available in GAAP, and the second is illegal is ratified by the auditor external auditor collusion result of manipulation and distortion of the accounting figures to show what would prefer it to be, not what ought to be .

3 - affect the methods and procedures of creative accounting on the reliability of financial statements issued.

for those companies